What are the benefits of being a first-time buyer, but not entitled to Help to Buy scheme?

Separated/divorced people are now considered first-time buyers for mortgage purposes. However, Revenue has confirmed to me that they are not considered first-time buyers for tax purposes and specifically to access the benefits of the Help to Buy/HTB scheme, including up to €30,000 of back taxes towards a home deposit.

https://www.independent.ie/business/personal-finance/property-mortgages/fresh-start-new-proposals-to-treat-divorced-and-separated-couples-as-first-time-buyers-41387049.html

What, therefore, are the benefits for separated/divorced people of the government classifying them as first-time buyers two months ago?

wench

10% deposit instead of 20%, presumably

Q&A

https://www.boards.ie/discussion/comment/118829252#Comment_118829252

I don't believe that is the case

https://www.centralbank.ie/financial-system/financial-stability/macro-prudential-policy/mortgage-measures/mortgage-measures---faq#What-is-the-definition-of-a-firsttime-buyer--b3a2009c-a6e4-4872-9d67-26d50bda398b

"A first-time buyer is defined as a borrower to whom no housing loan has ever before been advanced. Where the borrower under a housing loan is more than one person and one or more of those persons has previously been advanced a housing loan, none of those persons is a first-time buyer"